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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 451 to 500 of 547 Records

1 ....6 7 8 91011

August 6, 2018 Case Laws Service Tax

Classification of Services - If the goods are moved out of the factory or into the factory they meet the definition of “cargo” and the activities of handling it is......
August 6, 2018 Case Laws Service Tax

Appellate Authority which exercised quasi-judicial power should not be influenced by departmental clarifications and Board Tariff Ruling while adjudicating the cases.
August 6, 2018 Case Laws Service Tax

Cargo Handling Services - agricultural produce - raw sugar is a product which has undergone processing - the benefit of exemption is not extendable to raw sugar. Thus,......
August 6, 2018 Case Laws Service Tax

Penalty u/s 78 - reverse charge mechanism - revenue neutrality - assessee could have gained nothing since the entire amount could have been available to them as CENVAT......
August 6, 2018 Case Laws Service Tax

CENVAT Credit - input services - outdoor catering service - restaurant service - credit cannot be allowesd since in the negative list - however no penalty.
August 6, 2018 Case Laws Service Tax

Valuation - receipt of bonus by the service provider for efficient use of diesel and explosives - this amount was not known at the time of provision of services - This......
August 6, 2018 Case Laws Service Tax

Valuation - inclusion of interest on free loan - The cost of the bank guarantee is incurred by the appellant - Thus, there is no case to add an amount of notional......
August 6, 2018 Case Laws Service Tax

Manpower recruitment and supply agency services - campus placement fees from the willing students enrolled by ICFAI - placement facilitation provided by educational......
August 6, 2018 Case Laws Central Excise

Valuation - manufactured goods under-valued - quantification of evasion - nothing has been brought on record by the appellants that the statements have been recorded......
August 6, 2018 Case Laws Central Excise

Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the......
August 6, 2018 Case Laws Central Excise

CENVAT Credit - input services - 'tour operator services’ used for transporting workers and staff to the factory - the assessee is not entitled to the credit of service.....
August 6, 2018 Case Laws Central Excise

Invocation of Extended Period of Limitation - This being the legal position requiring interpretation by the Hon’ble Supreme Court, it can be safely assumed that there......
August 6, 2018 Case Laws Central Excise

Deemed manufacture - labeling or re-labeling of containers and repacking from bulk packs to retail packs - if the appellant is undertaking manipulation of documents to......
August 6, 2018 Case Laws Central Excise

Claim of exemption for manufacture of corrugated tray /pads - the product in question are product of corrugated paper and corrugated paper board and these are also used.....
August 5, 2018 Case Laws VAT and Sales Tax

Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of.....
August 4, 2018 Case Laws GST

Classification of Supply - The activity of Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job......
August 4, 2018 Case Laws GST

Works contract - Composite supply - pooling sub-station, Transmission Lines and Feeder Bay Work - work involves both supply of goods and supply of services, which are......
August 4, 2018 Case Laws Income Tax

Installation PE in India - since no business activities were carried out by the assessee in India, it is unreasonable to conclude that the assessee has any PE in India.
August 4, 2018 Case Laws Income Tax

Denial of exemption u/s.11 - proof of charitable activities - there is no merit in the action of the lower authorities for decline of claim of exemption in respect of......
August 4, 2018 Case Laws Income Tax

Denying the exemption u/s 11 - the income over and above amount for ₹ 25 lacs from the business activity i.e. from the exploitation of its right to hold Davis Cup.....
August 4, 2018 Case Laws Income Tax

Deduction u/s. 54 - CIT(Appeals) as an appellate authority cannot deny the benefit of deduction - If the assessee is entitled to deduction while computing the long term.....
August 4, 2018 News GST

Hon. Minister Piyush Goyal briefing media about the decisions taken in the GST Council Meet, at a press conference in New Delhi
August 4, 2018 Case Laws Customs

Provisional release of the seized goods - SCN issued by the JC - it is not understood as to how and why the provisional release was granted by the Commissioner who as......
August 4, 2018 Case Laws Service Tax

Classification of services - The aircraft has been allowed to be used by the charterer but the effective control and possession remains with the appellant. The appellant....
August 4, 2018 Case Laws Service Tax

Business support service - sharing of the infrastructure of the hospital - It is merely collecting money on behalf of the diagnostic centres for providing them the......
August 4, 2018 Case Laws Service Tax

Small service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - the appellant is not......
August 4, 2018 Case Laws Service Tax

Renting of Immovable Property Service - notional interest accruing on the lumpsum amounts received - There is no justification for inclusion of the notional interest in.....
August 4, 2018 Case Laws Service Tax

Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural....
August 4, 2018 Case Laws Service Tax

Cargo Handling Services - moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service”
August 4, 2018 Case Laws Service Tax

Reverse charge mechanism - Levy on the account of appellant having been paid subscription in foreign currency for obtaining membership of World Medical Association (WMA)....
August 4, 2018 Case Laws Central Excise

Manufacture - Conversion of pure platinum to colloidal platinum catalyst - The name, character and use of the raw material (metallic platinum) thus, changes by its......
August 4, 2018 Case Laws Central Excise

Manufacture - the process of conversion of spent platinum catalyst into regenerated platinum catalyst cannot be considered as a process resulting in emergence of a new......
August 4, 2018 Case Laws Central Excise

CENVAT Credit - availing CENVAT credit before few days in advance is only a procedural lapse - CENVAT Credit rightly allowed.
August 4, 2018 Case Laws VAT and Sales Tax

Liability of tax - replacement during warranty period - The contention of the appellant that replacement of motor vehicle part during warranty period by the appellant......
August 4, 2018 Notifications Customs

Seeks to further amend notification No. 50/2017-customs dated 30th June 2017, to give effect to serial number 14A and the second proviso to the notification from the......
August 3, 2018 Case Laws GST

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to......
August 3, 2018 Case Laws Income Tax

Reopening of assessment - bogus expenditure - There is nothing to show that the entities to whom payments were made (by the assessee) were fictitious; in fact TDS......
August 3, 2018 Case Laws Income Tax

Funds received in the form of share premium - additions u/s 56(2)(viib) r.w.s. 68 - Clause (viib) of Section 56(2) is triggered at the stage of computation of income......
August 3, 2018 Case Laws Income Tax

Carrying forward the loss u/s 72 r.w.s 80 - If the return is filed by the assessee within the reasonable time permitted by such notice u/s 153A(1)(a), such return would.....
August 3, 2018 Case Laws Income Tax

Claim u/s 80G - charitable purpose - We do not see any charitable purpose in the application of the funds and we also notice that the trust had no control over the funds....
August 3, 2018 Case Laws Income Tax

Entitled to exemption u/s 11 and also u/s 10(23C)(vi) - assessee had collected huge extra consideration over and above the official fee - receipt of capitation fee -......
August 3, 2018 Case Laws Customs

Jurisdiction - SEZ unit - power of the Development Commissioner - Petitioner had made false declaration to procure wrong GSP certification. They were beneficiaries of......
August 3, 2018 Case Laws Customs

Jurisdiction - power to issue SCN - Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of.....
August 3, 2018 Case Laws Customs

Double benefit of DFIA Scheme availed - As per the conditions, the importer is duty bound to execute a bond binding himself to use the imported materials in his factory.....
August 3, 2018 Case Laws Service Tax

Cenvat credit while availing benefit of abatement - Benefit of N/N. 1/2006-ST dated 01.03.2006 - merely in some of the contract the appellant had availed the cenvat......
August 3, 2018 Case Laws Service Tax

Composite service or not - Contract of C&F cum packaging agent - demand of service tax on reimbursement of expenses - In the instance case the amounts recovered under......
August 3, 2018 Case Laws Service Tax

Supply of manpower and agency service - partial reverse charge mechanism - Non-payment of 75% of service tax applicable on invoice value - payment of 100% taxable......
August 3, 2018 Case Laws Service Tax

Classification of services - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to......
August 3, 2018 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (Appeals) - condonable period of limitation - No relief to the assessee from any superior authority be it......
August 3, 2018 Case Laws Service Tax

Valuation - inclusion of certain materials used in the execution of the contract of service - SC dismissed the appeal against the order of tribunal confirming the demand....

1 ....6 7 8 91011

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